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Content
January 2018, Volume 48, Issue 1
- 1-4 Financial analysts’ role in valuation and stewardship
by Mark Clatworthy & Edward Lee - 5-36 Does equity analyst research lack rigour and objectivity? Evidence from conference call questions and research notes
by Catherine Salzedo & Steven Young & Mahmoud El-Haj - 37-61 Modelling analysts’ target price revisions following good and bad news?
by Tuan Q. Ho & Norman Strong & Martin Walker - 62-76 Analyst information acquisition and the relative informativeness of analyst forecasts and managed earnings
by Stefan F. Schantl - 77-107 Exploration intensity, analysts’ private information development and their forecast performance
by Xiaomeng Chen & Sue Wright & Hai Wu - 108-135 How do sell-side analysts obtain price-earnings multiples to value firms?
by Yuan Yin & Ken Peasnell & Herbert G. Hunt - 136-137 Financial reporting and business communication 22nd annual conference University of Bristol, 5th–6th July 2018
by Mike Jones & Stuart Cooper
November 2017, Volume 47, Issue 7
- 1-1 Editorial Board
by The Editors - 731-751 The effects of performance report layout on managers’ subjective evaluation judgments
by Victor S. Maas & Niels Verdoorn - 752-779 The impact of revolving door practice and policy on nonprofessional investors’ perceptions of auditor independence
by Reginald Wilson - 780-809 Effects of audit partners on clients’ business risk disclosure
by Hironori Fukukawa & Hyonok Kim - 810-830 The interaction effects of firm and partner tenure on audit quality
by Josep Garcia-Blandon & Josep Maria Argiles-Bosch - 831-855 Regulatory incentives and financial reporting quality in public healthcare organisations
by Margaret J. Greenwood & Richard M. Baylis & Lei Tao
September 2017, Volume 47, Issue 6
- 617-632 On the conceptual foundations of financial reporting
by Ilia D. Dichev - 633-672 Audit committees’ social capital and financial reporting quality
by Nieves Carrera & Tashfeen Sohail & Salvador Carmona - 673-694 Accounting narratives and impression management on social media
by Jessica H. Yang & Siwen Liu - 695-729 Does obfuscating excessive CEO pay work? The influence of remuneration report readability on say-on-pay votes
by Reggy Hooghiemstra & Yu Flora Kuang & Bo Qin
July 2017, Volume 47, Issue 5
- 471-472 Introduction
by Robert Hodgkinson - 473-502 Why regulate private firm disclosure and auditing?
by Michael Minnis & Nemit Shroff - 503-505 ‘Different approaches to regulating private company financial reporting’: a practitioner’s view
by Filippo Poli - 506-537 Private company finance and financial reporting
by Ole-Kristian Hope & Dushyantkumar Vyas - 538-539 ‘Private company finance and financial reporting: what do we know?’: a practitioner’s view
by David Blair - 540-563 The effect of IFRS for SMEs on the financial reporting environment of private firms: an exploratory interview study
by Joachim Gassen - 564-564 ‘The effect of IFRS for SMEs on the financial reporting of private firms: an exploratory interview study’: a practitioner’s view
by The Editors - 565-584 Auditing private companies: what do we know?
by Ann Vanstraelen & Caren Schelleman - 585-587 ‘Auditing private companies’: a practitioner view
by Danielle Stewart - 588-612 Embracing ambiguity in management controls and decision-making processes: On how to design data visualisations to prompt wise judgement
by Paolo Quattrone - 613-615 Embracing ambiguity in management control and decision-making processes: a response
by Tristan Price
June 2017, Volume 47, Issue 4
- 369-400 The contents of assurance statements for sustainability reports and information asymmetry
by Stephan Fuhrmann & Christian Ott & Elisabeth Looks & Thomas W. Guenther - 401-430 The development of Chinese accounting and bookkeeping before 1850: insights from the Tŏng Tài Shēng business account books (1798–1850)
by Weipeng Yuan & Richard Macve & Debin Ma - 431-454 Understanding investors’ reliance on disclosures of nonfinancial information and mitigating mechanisms for underreliance
by Lei Dong - 455-470 The influence of textual presentation order and graphical presentation on the judgements of non-professional investors
by Andreas Hellmann & Chiing Yeow & Lurion De Mello
April 2017, Volume 47, Issue 3
- 237-267 Public re-release of going-concern opinions and market reaction
by Sarfraz A. Khan & Gerald Lobo & Emeka T. Nwaeze - 268-312 Compliance with goodwill-related mandatory disclosure requirements and the cost of equity capital
by Francesco Mazzi & Paul André & Dionysia Dionysiou & Ioannis Tsalavoutas - 313-343 Managing different types of innovation: mutually reinforcing management control systems and the generation of dynamic tension
by Emer Curtis & Breda Sweeney - 344-368 Transformative change towards sustainability: the interaction between organisational discourses and organisational practices
by Venkateshwaran Narayanan & Carol A. Adams
February 2017, Volume 47, Issue 2
- 123-143 Discretion in accounting for pensions under IAS 19: using the ‘magic telescope’?
by Mark Billings & Christopher O’Brien & Margaret Woods & Dev Vencappa - 144-171 The relationship between lack of controllability and proactive work behaviour: an empirical analysis of competing theoretical explanations
by Michael Burkert & Franz Michael Fischer & Florian Hoos & Karl Schuhmacher - 172-190 Capital reduction case law decisions and the development of the capital maintenance doctrine in late-nineteenth-century England
by A.J. Arnold - 191-236 The effect of financial leverage on real and accrual-based earnings management
by Seraina C. Anagnostopoulou & Andrianos E. Tsekrekos
January 2017, Volume 47, Issue 1
- 1-29 Are international accounting standards more credit relevant than domestic standards?
by Annita Florou & Urska Kosi & Peter F. Pope - 30-63 Re-theorizing the configuration of organizational fields: the IIRC and the pursuit of ‘Enlightened’ corporate reporting
by Christopher Humphrey & Brendan O’Dwyer & Jeffrey Unerman - 64-90 On the IASB’s construction of legitimacy – the case of the agenda consultation project
by Christoph Pelger & Nicole Spieß - 91-121 Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management
by Elisabetta Ipino & Antonio Parbonetti
November 2016, Volume 46, Issue 7
- 1-1 Editorial Board
by The Editors - 703-730 Is transfer pricing strictness deterring profit shifting within multinationals? Empirical evidence from Europe
by Mário Marques & Carlos Pinho - 731-759 Do corporate tax cuts increase investments?
by Laura Dobbins & Martin Jacob - 760-783 From compromise to concept? – a review of ‘other comprehensive income’
by Dominic Detzen - 784-785 Aiming for global accounting standards: the international accounting standards board, 2001–2011
by Alisdair Dobie - 786-788 Robert Henry Parker, 1932–2016
by Christopher Nobes
September 2016, Volume 46, Issue 6
- 577-600 Optimism and auditor liability
by Jochen Bigus - 601-619 Stakeholder perceptions of performance audit credibility
by Warwick Funnell & Margaret Wade & Robert Jupe - 620-664 Demand for, and impediments to, the disclosure of information about climate change-related corporate governance practices
by Shamima Haque & Craig Deegan & Robert Inglis - 665-701 The environmental disclosures of the electricity generation industry: a global perspective
by Bakhtiar Alrazi & Charl de Villiers & Chris J. Van Staden
August 2016, Volume 46, Issue 5
- 451-452 Introduction
by Robert Hodgkinson - 453-462 Strategies for M&As: when is acquisition the right mode to grow?
by Laurence Capron - 463-466 ‘Strategies for M&As: when is acquisition the right mode to grow?’ A practitioner’s view
by Steve Webster - 467-499 How far does financial reporting allow us to judge whether M&A activity is successful?
by Christina Dargenidou & Alan Gregory & Shan Hua - 501-524 Historical perspectives on accounting for M&A
by Amir Amel-Zadeh & Geoff Meeks & J. Gay. Meeks - 525-527 ‘Historical perspectives on accounting for M&A’: a practitioner view
by Liesel Knorr - 528-541 Reflections on M&A accounting from AOL’s acquisition of Time Warner
by Paul M. Healy - 542-544 ‘Reflections on M&A accounting from AOL’s acquisition of Time Warner’: a practitioner view
by Gunnar Miller - 545-571 IFRS -- 10 years later
by Ray Ball - 572-576 ‘IFRS -- ten years later’: a standard-setter’s view
by Mary B. Tokar
July 2016, Volume 46, Issue 5
June 2016, Volume 46, Issue 4
- 327-364 The role of corporate governance in shaping accruals manipulation prior to acquisitions
by Nico Lehmann - 365-389 Governance and control as mediating instruments in an inter-firm relationship: towards collaboration or transactions?
by Muhammad Kaleem Zahir-ul-Hassan & Reinald A. Minnaar & Ed Vosselman - 390-421 Justifying accounting change through global discourses and legitimation strategies. The case of the UK central government
by Noel Hyndman & Mariannunziata Liguori - 422-449 Non-audit services provided to audit clients, independence of mind and independence in appearance: latest evidence from large UK listed companies
by Domenico Campa & Ray Donnelly
April 2016, Volume 46, Issue 3
- 221-242 Loss persistence and returns in the UK
by Wei Jiang & Nuno Soares & Andrew W. Stark - 243-277 The construction of persuasiveness of self-assessment-based post-completion auditing reports
by Jari Huikku & Kari Lukka - 278-302 The pricing of audit and non-audit services in a regulated environment: a longitudinal study of the UK life insurance industry
by Paul Klumpes & Iliya Komarev & Konstantinos Eleftheriou - 303-325 Strategy implementation as fantasising -- becoming the leading bank
by Pasi Sajasalo & Tommi Auvinen & Tuomo Takala & Marko Järvenpää & Teppo Sintonen
February 2016, Volume 46, Issue 2
- 121-144 Problem directors on the audit committee and financial reporting quality
by Ahsan Habib & Md. Borhan Uddin Bhuiyan - 145-166 Determinants and implications of long audit reporting lags: evidence from China
by K. Hung Chan & Vivian Wei Luo & Phyllis L.L. Mo - 167-195 Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure
by Charl de Villiers & Ana Marques - 196-220 Corporate reporting on the Internet and the expectations gap: new face of an old problem
by Richard T. Fisher & Samuel T. Naylor
January 2016, Volume 46, Issue 1
- 1-2 Editorial
by Mark Clatworthy & Juan Manuel García Lara & Edward Lee - 3-30 When do stock analysts find bond rating changes informative?
by Boochun Jung & Konduru Sivaramakrishnan & Naomi Soderstrom - 31-50 Investor relations, information asymmetry and market value
by Vineet Agarwal & Richard J. Taffler & Xijuan Bellotti & Elly A. Nash - 51-82 Auditor-provided tax services and stock price crash risk
by Ahsan Habib & Mostafa Monzur Hasan - 83-115 The emergence of >IR>
by N. Rowbottom & J. Locke - 116-117 The Cadbury Committee, a history
by Chris Mallin - 118-119 Financial Reporting and Business Communication, Twentieth Annual Conference University of Bristol, Thursday 30 June & Friday 1 July 2016: First Call for Papers
by Mike Jones & Richard Slack
December 2015, Volume 45, Issue 6-7
- 655-660 Accounting narratives: storytelling, philosophising and quantification
by Vivien Beattie & Jane Davison - 661-690 Framing the Magdalen: sentimental narratives and impression management in charity annual reporting
by Lisa Evans & Jacqueline Pierpoint - 691-714 Heroes and victims: fund manager sensemaking, self-legitimation and storytelling
by Arman Eshraghi & Richard Taffler - 715-737 Between Maxwell and Micawber: plotting the failure of the Equitable Life
by David Collins & Ian Dewing & Peter Russell - 738-764 An analysis of business phenomena and austerity narratives in the arts sector from a new materialist perspective
by Helen Oakes & Steve Oakes - 738-764 The forms of repetition in social and environmental reports: insights from Hume's notion of 'impressions'
by Caterina Pesci & Ericka Costa & Teerooven Soobaroyen - 801-840 Reporting practice, impression management and company performance: a longitudinal and comparative analysis of water leakage disclosure
by Stuart Cooper & Richard Slack - 841-868 Management's performance justification and failure to meet earnings thresholds
by Shuyu Zhang & Walter Aerts - 869-904 The impact of analyst sentiment on UK stock recommendations and target prices
by Osman Yukselturk & Jon Tucker
August 2015, Volume 45, Issue 5
- 543-544 Conceptual framework for financial reporting: an introduction to the special issue by the guest editors
by Mary E. Barth & Christopher Nobes & Ann Tarca - 545-546 Conceptual framework for financial reporting: an introduction to the special issue
by Alan Teixeira - 547-571 Will the changes proposed to the conceptual framework's definitions and recognition criteria provide a better basis for IASB standard setting?
by Arjan Brouwer & Martin Hoogendoorn & Ewout Naarding - 572-601 The qualitative characteristics of financial information, and managers' accounting decisions: evidence from IFRS policy changes
by Christopher W. Nobes & Christian Stadler - 602-619 Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness
by Anne Bean & Helen Irvine - 620-650 The implications of research on accounting conservatism for accounting standard setting
by Araceli Mora & Martin Walker - 651-653 Accounting for biodiversity
by Carol A. Tilt
June 2015, Volume 45, Issue 4
- 411-412 Introduction
by Robert Hodgkinson - 413-441 Accounting for capital: the evolution of an idea
by Christopher Nobes - 442-446 Discussion of 'Accounting for capital: the evolution of an idea' by Christopher Nobes (2015)
by Geoffrey Whittington - 447-464 Disregarded capitals: what national accounting ignores
by Partha Dasgupta - 465-467 Discussion of 'Disregarded capitals: what national accounting ignores' by Partha Dasgupta (2015)
by Joe Grice - 468-483 Regulatory capital: Why is it different?
by Dirk Schoenmaker - 485-509 The role of accounting in the twenty-first century firm
by Jerold L. Zimmerman - 510-513 Discussion of 'The role of accounting in the 21st century firm' by Jerold L. Zimmerman (2015)
by Gervais Williams - 514-538 Conservatism, prudence and the IASB's conceptual framework
by Richard Barker - 539-542 Discussion of 'Conservatism, prudence and the IASB's conceptual framework' by Richard Barker (2015)
by Eric Tracey
April 2015, Volume 45, Issue 3
- 279-306 The use of intellectual capital information by sell-side analysts in company valuation
by Subhash Abhayawansa & Mark Aleksanyan & John Bahtsevanoglou - 307-322 Analysts' earnings forecasts: coexistence and dynamics of overconfidence and strategic incentives
by Katrien Bosquet & Peter de Goeij & Kristien Smedts - 323-355 Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets
by Danture Wickramasinghe - 356-386 How control systems influence product innovation processes: examining the role of entrepreneurial orientation
by Josep Bisbe & Ricardo Malagueño - 387-410 Conservatism in residual income models: theory and supporting evidence
by David Ashton & Pengguo Wang
February 2015, Volume 45, Issue 2
- 121-165 Visualising accounting: an interdisciplinary review and synthesis
by Jane Davison - 166-195 The persistence of international accounting differences as measured on transition to IFRS
by Niclas Hellman & Sidney J. Gray & Richard D. Morris & Axel Haller - 196-228 Institutionalising XBRL for financial reporting: resorting to regulation
by Indrit Troshani & Lee D. Parker & Andy Lymer - 229-255 Are interim management statements redundant?
by Thomas Schleicher & Martin Walker - 256-277 The method of bookkeeping, deduced from clear principles
by John Richard Edwards
January 2015, Volume 45, Issue 1
- 1-26 The demand for auditor services in wholly family-owned private firms: the moderating role of generation
by Maarten Corten & Tensie Steijvers & Nadine Lybaert - 27-54 Strategic management accounting in close inter-organisational relationships
by Martin Carlsson-Wall & Kalle Kraus & Johnny Lind - 55-92 Real and accrual earnings management and IPO failure risk
by Mohammad Alhadab & Iain Clacher & Kevin Keasey - 93-120 Countries' adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) - early empirical evidence
by Devrimi Kaya & Maximilian Koch
December 2014, Volume 44, Issue 6
- 603-629 Modernity, space-based patriarchy and global capitalism: implications for Syrian women accountants
by Rania Kamla - 630-655 Epistemic commitment and cognitive disunity toward fair-value accounting
by Sylvain Durocher & Yves Gendron - 656-675 Determinants of biased subjective performance evaluations: evidence from a Taiwanese public sector organization
by Yu-Lin Chen
October 2014, Volume 44, Issue 5
- 497-522 Does consistency in management control systems design choices influence firm performance? An empirical analysis
by Maleen Z. Gong & Aldónio Ferreira - 523-544 Using corporate social responsibility performance to evaluate financial disclosure credibility
by Lei Wang & Brad Tuttle - 545-571 Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type
by Michael J. Peel - 572-601 The audit expectation gap: existence, causes, and the impact of changes
by Klaus Ruhnke & Martin Schmidt
August 2014, Volume 44, Issue 4
- 347-348 Introduction
by Robert Hodgkinson - 349-379 The role of revenue recognition in performance reporting
by Alfred Wagenhofer - 380-382 Discussion of 'The role of revenue recognition in performance reporting' by Alfred Wagenhofer (2014)
by Bob Laux - 383-406 Performance measurement: an investor's perspective
by Charles M.C. Lee - 407-409 Discussion of 'Performance measurement: an investor's perspective' by Charles Lee (2014)
by Nick Anderson - 410-438 Earnings presentation effects on manager reporting choices and investor decisions
by Robert Libby & Scott A. Emett - 439-443 Discussion of 'Earnings presentation effects on manager reporting choices and investor decisions' by Robert Libby and Scott Emett (2014)
by Kathryn Cearns - 444-465 The drivers, consequences and policy implications of non-GAAP earnings reporting
by Steven Young - 466-468 Discussion of 'The drivers, consequences and policy implications of non-GAAP earnings reporting' by Steven Young (2014)
by Gunnar Miller - 469-490 Digitisation, 'Big Data' and the transformation of accounting information
by Alnoor Bhimani & Leslie Willcocks - 491-495 Discussion of 'Digitisation, 'Big Data' and the transformation of accounting information' by Alnoor Bhimani and Leslie Willcocks (2014)
by Rick Payne
June 2014, Volume 44, Issue 3
- 227-259 The perceived credibility of forward-looking performance disclosures
by Vasiliki Athanasakou & Khaled Hussainey - 260-279 Transfer pricing as a tax compliance risk
by Sven P. Jost & Michael Pfaffermayr & Hannes Winner - 280-314 Information dissemination on intellectual capital in mergers and acquisitions: purchase price allocations, press releases and business press
by Christian Ott & Ulrike Schmidt & Thomas Guenther - 315-343 Boundary spanning and gatekeeping roles of UK audit committees
by Vivien Beattie & Stella Fearnley & Tony Hines - 344-346 The Routledge companion to accounting communication
by Richard Slack
April 2014, Volume 44, Issue 2
- 83-103 The societal relevance of management accounting: An introduction to the special issue
by Sven Modell - 104-143 In our ivory towers? The research-practice gap in management accounting
by Basil Tucker & Lee Parker - 144-180 The societal relevance of management accounting innovations: economic value added and institutional work in the fields of Chinese and Thai state-owned enterprises
by Pimsiri Chiwamit & Sven Modell & Chun Lei Yang - 181-203 The 'performativity thesis' and its critics: Towards a relational ontology of management accounting
by Ed Vosselman - 204-220 Relevant interventionist research: balancing three intellectual virtues
by Kari Lukka & Petri Suomala
February 2014, Volume 44, Issue 1
- 1-40 Competition among exchanges through simplified disclosure requirements: evidence from the American and Global Depositary Receipts
by Oksana Kim & Matt Pinnuck - 41-62 The (mis)fit between the profile of internal auditors and internal audit activities
by Gerrit Sarens & Rita Lamboglia - 63-82 Mandatory IFRS adoption and the cost of debt in Italy and UK
by Nicola Moscariello & Len Skerratt & Michele Pizzo
December 2013, Volume 43, Issue 6
- 579-604 Why is there inconsistency in accounting for liabilities in IFRS? An analysis of recognition, measurement, estimation and conservatism
by Richard Barker & Anne McGeachin - 605-635 Prioritising disclosures in the annual report
by Thomas Riise Johansen & Thomas Plenborg - 636-659 The pricing of initial audit engagements by big 4 and leading mid-tier auditors
by Michael J. Peel - 660-682 Evaluating the effectiveness of model specifications and estimation approaches for empirical accounting-based valuation models
by Yun Shen & Andrew W. Stark - 683-685 The failure and the future of accounting: Strategy, stakeholders, and business value
by Stergios Leventis
October 2013, Volume 43, Issue 5
- 483-505 Challenging the reliability of comparables under profit-based transfer pricing methods
by Alessandro Mura & Clive Emmanuel & Francesco Vallascas - 506-529 The control dynamics of outsourcing involving an early-stage firm
by Jim Rooney & Suresh Cuganesan - 530-557 The role of disaggregation of earnings in stock valuation and earnings forecasting
by Pengguo Wang - 558-578 Volatility of accounting earnings
by Steve Yu Shuo Su
August 2013, Volume 43, Issue 4
- 259-259 Editorial
by Vivien Beattie & Pauline Weetman - 260-261 Introduction
by Robert Hodgkinson - 262-327 The objectives of financial reporting: a historical survey and analysis
by Stephen A. Zeff - 329-358 Financial reporting and firm valuation: relevance lost or relevance regained?
by Luzi Hail - 359-361 Discussion of ‘Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?’ by Luzi Hail (2013)
by Peter Elwin - 362-383 The role of financial reporting in debt contracting and in stewardship
by Lakshmanan Shivakumar - 384-385 Discussion of ‘The role of financial reporting in debt contracting and in stewardship’ by Lakshmanan Shivakumar (2013)
by Trevor Pitman - 386-417 What do we know about the role of financial reporting in debt contracting and debt covenants?
by Peter Taylor - 418-441 Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making
by David J. Cooper & Wayne Morgan - 442-444 Discussion of ‘Meeting the evolving corporate reporting needs of government and society: arguments for a deliberative approach to accounting rule making’ by David Cooper and Wayne Morgan (2013)
by David Nussbaum - 445-481 How far can we trust earnings numbers? What research tells us about earnings management
by Martin Walker
June 2013, Volume 43, Issue 3
- 163-204 Compliance with IFRS 3- and IAS 36-required disclosures across 17 European countries: company- and country-level determinants
by Martin Glaum & Peter Schmidt & Donna L. Street & Silvia Vogel - 205-224 Client employment of previous auditors: shareholders’ views on auditor independence
by Eleanor Dart & Roy Chandler - 225-258 Did loan-loss provisioning by UK banks become less timely after implementation of IAS 39?
by John O'Hanlon
April 2013, Volume 43, Issue 2
- 83-111 The continued survival of international differences under IFRS
by Christopher Nobes - 112-137 The impact of perceived ethical intensity on audit-quality-threatening behaviours
by Breda Sweeney & Bernard Pierce & Donald F. Arnold - 138-158 Audit report lags in the Belgian non-profit sector: an empirical analysis
by Anne-Mie Reheul & Tom Van Caneghem & Sandra Verbruggen
February 2013, Volume 43, Issue 1
- 1-2 Editorial
by Vivien Beattie - 3-30 Determinants of expected rate of return on pension assets: evidence from the UK
by Yong Li & Paul Klumpes - 31-55 Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises
by Stefan Sundgren & Tobias Svanström - 56-81 Perceptions of factors affecting audit quality in the post-SOX UK regulatory environment
by Vivien Beattie & Stella Fearnley & Tony Hines
December 2012, Volume 42, Issue 5
- 471-494 Evaluating disclosure theory using the views of UK finance directors in the intellectual capital context
by Vivien Beattie & Sarah Jane Smith - 495-518 Conceptual framework issues: perspectives of Australian public sector stakeholders
by Ralph Kober & Janet Lee & Juliana Ng - 519-545 Factors affecting biasing of capital budgeting cash flow forecasts: evidence from the hotel industry
by Michael J. Turner & Chris Guilding - 547-573 When is good news really good news?
by Thomas Schleicher
September 2012, Volume 42, Issue 4
- 377-396 The impact of subjectivity in performance evaluation practices on public sector managers’ motivation
by Marcel Van Rinsum & Frank H.M. Verbeeten - 397-418 The impact of voluntary audit on credit ratings: evidence from UK private firms
by Elisabeth Dedman & Asad Kausar - 419-439 Auditor quality effects on the relationship between accruals, cash flows and equity returns: a variance decomposition analysis
by Mark A. Clatworthy & Christopher K.M. Pong & Woon K. Wong - 441-468 Determinants of voluntary audit and voluntary full accounts in micro- and non-micro small companies in the UK
by Jill Collis
August 2012, Volume 42, Issue 3
- 235-235 Editorial
by Pauline Weetman - 237-238 Introduction
by Robert Hodgkinson - 239-260 Financial instruments, financial reporting, and financial stability
by Christian Laux - 261-266 Discussion of ‘Financial instruments, financial reporting, and financial stability’ by Christian Laux (2012)
by Andrew G. Haldane - 267-289 Financial instruments in non-financial firms: what do we know?
by Günther Gebhardt - 291-293 Discussion of ‘Financial instruments in non-financial firms: what do we know?’ by Günther Gebhardt (2012)
by Roger Harrington - 295-324 Risk reporting quality: implications of academic research for financial reporting policy
by Stephen G. Ryan